What is the total expected cost per unit if all manufacturing and shipping overhead were allocated to planned production?

What was the actual cost per unit of production and shipping?

Exhibit 3 August 2010 Preliminary Report on the Results of Operations (Thousands of U.S. Dollars) Monthly Budget (200,000 units) (180,000 units (20,000 units) Actual Variance Revenue (transfer from Shenzhen) $3,764 U $41,240 $37,476 Variable costs Materials 5,249 Flash memory Application process Chips-phone Gyroscope 8 other chips 5,400 151 F 2,150 1,935 215 F 2,810 2,529 281 F 520 52 F 468 14,190 12,643 1,547 F Variable supplies and tools 12,507 11,305 1,202 E Subtotal 37,577 34,129 3,448 Labor Assembly and packaging Shipping 2,622 3,092 470 U Total variable costs 37,412 2,999 F 40,411 Fixed Costs Factory rent 400 400 Machine depreciation 150 150 Utility fee and taxes Supervision 52 52 Total fixed costs 729 7 U Total costs 38,148 2,992 F 41,140 $ 100 $ (672) $ 772 U Net income Exhibit 1 Standard Variable Costs for iPhone 4 (U.S. Dollars) Bill of materials (per unit) Purchased chips: Flash memory (Samsung) Application processor (Samsung) Chip for phone calls (Infinion) Gryoscope (STMicroelectronics) 8 other purchased chips $27.00 10.75 14.05 2.60 70.95 $125.35 Variable supplies and tools 62.54 187.89 Labor Assembly and packaging (per unit) Shipping (per unit) 13.11 1.06 Budgeted Fixed Overhead per Month Exhibit 2 Factory rent $400,000 150,000 Machine depreciation Utility fee and local taxes 52,000 Supervision 127,000 Monthly fixed costs $729,000